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Keywords: interim management statements
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Journal Articles
The Accounting Review (2017) 92 (5): 33–60.
Published: 01 September 2017
... was increased with the introduction of a mandate to issue Interim Management Statements (IMSs) on a quarterly basis. Controlling for accrual-based earnings management, we find an increase in real activities manipulations for firms mandated to switch from semiannual to quarterly IMS reporting, relative...